Audit fees and surveys

Surveys and reports on audit fees across firms can help you benchmark charges in the sector. On this page you can access a range of articles, books and online resources providing quick links to surveys, guidelines and reports.

Useful links

FTSE 350

2009 Audit Fees Survey
Summary of the annual audit fees survey from Financial Director magazine covering the FTSE 100 and FTSE 250. The full survey (PDF 110kb/6 pages ) was published on 19 October 2009 and lists the FTSE 100 and FTSE 250 auditors and the fees they earn from audit and non-audit services.

2007 Audit Fees Survey (PDF 336kb/9 pages)
11th annual audit fees survey from Financial Director magazine covering the FTSE 100 and FTSE 250.

Annual Audit Fees Survey FTSE-350
Annual audit fees survey includes the FTSE-250 and FTSE 100, published in October 2006.

Annual Audit Fees Survey FTSE-350
For the first time, the annual audit fees survey has been expanded to include the FTSE-250. The survey was published on 5 January 2004 and lists the FTSE 350 auditors and the fees they earn from audit and non-audit services.

FTSE 100

The sixth annual FTSE-100 audit fees survey
Article in Financial Director discussing the results of the survey of the Sixth Annual Survey of FTSE-100 Audit Fees for 2003.

HSBC tops audit fee survey
Article in AccountancyAge discussing the results of the survey of the Fifth Annual Survey of FTSE-100 Audit Fees for 2002.

Scales, guidelines and reports

The Determinants of Audit Fees – Evidence from the Voluntary Sector
Paper by Alan Goodacre, Vivien Beattie, Ken Pratt and Joanna Stevenson published in November 2000 by the University of Stirling.

Practice Information Handbook (PDF 901.07kb/136 pages)
Guide from the ACCA, published in 2004, that includes practice information guidance notes on charging for the completion of a small company audit in the section entitled How Much Do You Charge Clients? (pages 127–129).

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals.

You will need to be logged-in to the website to gain full access to the range of articles available online.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.

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